2026-04-07T13:55:13+00:00 2025-06-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-07-01 521495113 St Paul Place Specialists Inc STPA 4103329000 301 St Paul Place Baltimore MD 21202 Justin Deibel Executive Vice President & CFO 4103329000 2026-04-07 true Amy Bibby P00445891 8282542254 2026-03-25 2024 2025-03-06 01:10:19Z DAVID N MAINE MD 301 St Paul Place Baltimore MD 21202 156075714 false X N/A X 1946 MD TO PROVIDE specialty physician SERVICES TO PATIENTS OF MERCY MEDICAL CENTER. 9 0 555 0 8412636 0 1790029 1952810 124459495 134335475 0 0 18541191 19787429 144790715 156075714 0 0 0 0 108155487 115295984 0 0 0 37907450 40305567 146062937 155601551 -1272222 474163 48928667 115985909 20025619 14954672 28903048 101031237 TO PROVIDE SPECIALTY PHYSICIAN SERVICES TO PATIENTS OF MERCY MEDICAL CENTER. false false 148542266 145710268 St. Paul Place Specialists, Inc. ("SPPS") is a wholly owned subsidiary of Mercy Health Services, Inc. ("MHS"). MHS owns and operates a Catholic healthcare system in Maryland, under the sponsorship of the Sisters of Mercy. MHS is also the parent of Mercy Medical Center, Inc., which owns and operates an acute care hospital in downtown Baltimore as well as numerous outpatient hospital specialty clinics, and of Stella Maris, Inc., which owns and operates a nursing home, a residential and home hospice services and a home health agency. SPPS employs physicians in a wide variety of specialties who provide services to patients of Mercy Medical Center's inpatient services and outpatient clinics and to other members of the community throughout central Maryland and beyond. Continued on Schedule O 148542266 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false true true false false false false true 25 0 true 555 true true true false false false false false false false false false false false X 9 0 false false false false true true true true true false false false true true true true true true false false false false MD X Justin Deibel 4106592905 301 St Paul Place Baltimore MD 21202 David N Maine MD President/CEO, Ex Officio 23.0 23.0 X X 0 2159214 44299 Jennifer Schwarzmann treasurer/secretary 15.0 25.0 X X 0 321328 27259 Justin C Deibel Vice Chair 5.0 37.0 X X 0 1311468 49474 Christopher Thomaskutty Director 1.0 39.0 X 0 709110 44299 Claudine Schiro-Baker Director 15.0 25.0 X 0 485993 48689 Marcella Bailey Director 15.0 25.0 X 0 271207 27533 Mary B Coyne Director 15.0 25.0 X 0 210751 6671 Michael Mullen Director 1.0 39.0 X 0 383316 45299 Wilma AS Rowe MD Director 1.0 44.0 X 0 1024977 47592 Charles Park MD Physician 40.0 0 X 1994435 0 54953 Dwight D Im MD Physician 40.0 0 X 4190974 0 51046 John-paul Rue Physician 40.0 0 X 1639389 0 44603 Joseph J Ciotola MD Physician 40.0 0 X 2296110 0 33694 Kevin M Audlin MD Physician 40.0 0 X 1577433 0 49778 11698341 6877364 575189 254 false true false UNIVERSITY OF MARYLAND EMERGENCY MEDICINE ASSOCIATES PA 110 St Paca Street 6th Floor No 2 Baltimore MD 21201 Physician Services 7486336 VIRTUAL RADIOLOGIC CORPORATION 3600 Minnesota Drive Suite 800 Edina MN 55435 Radiology services 930090 UNIVERSITY OF MD SURGICAL ASSOC 306 W Redwood Street 4th fl Baltimore MD 21201 Physician Services 728832 UNIVERSITY OF MARYLAND OBGYN ASSOC 250 W PRATT STREET ste 880 Baltimore MD 21201 Physician Services 620517 MERITUS MEDICAL CENTER Meritus Medical Center Inc Hagerstown MD 21742 Physician Services 561064 25 1952810 1952810 Patient Service Revenue 621110 134335475 125922839 8412636 0 0 0 0 134335475 0 0 0 0 EXPENSE RECOVERY 621110 9936540 9936540 OTHER INCOME 621110 9850889 9850889 0 0 0 0 19787429 156075714 145710268 8412636 0 102771514 102771514 1979962 1979962 6050606 6050606 4493902 4493902 7059285 7059285 12927403 12927403 0 0 18520 18520 2950289 2950289 7623 7623 5428943 5428943 388168 388168 212192 212192 396881 396881 5949360 5949360 Medical Supplies 2999615 2999615 Repairs and Maintenance 987468 987468 Other 979820 979820 0 0 0 0 155601551 148542266 7059285 0 263501 235246 -7729929 -27287787 0 0 0 0 -5741 55547 785033 723180 3168818 2585356 1332304 583462 0 0 224036 138758 54059463 141537503 48928667 115985909 16509119 11768562 0 0 3516500 3186110 20025619 14954672 X 27146693 98935237 1756355 2096000 28903048 101031237 48928667 115985909 X 474163 71654026 X X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1663315 1527488 135827 286983 19585 267398 587045 1038283 -451238 631475 631475 583462 DEPOSITS 42492 DUE FROM AFFILITATES 141495011 141537503 Federal Income Taxes Other Long Term Liability 3186110 3186110 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MHS, MMC, SMI, MFC, SPPS, MHF, and MSS are not-for-profit organizations exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, and are therefore not subject to federal income tax under current income tax regulations. MHS subsidiaries otherwise exempt from federal and state taxation are nonetheless subject to taxation at corporate tax rates at both the federal and state level on their unrelated business income. Current accounting standards define the threshold for recognizing uncertain income tax return positions in the financial statements as "more likely than not" that the position is sustainable, based on its technical merits, and also provide guidance on the measurement, classification and disclosure of tax return positions in the financial statements. Management believes there is no impact on MHS' accompanying consolidated financial statements related to uncertain income tax positions. false false false false false false false true false Justin C Deibel Vice Chair 0 802067 0 355815 0 153586 0 15525 0 33949 0 1360942 0 0 David N Maine MD President/CEO, Ex Officio 0 1291089 0 611719 0 256406 0 10350 0 33949 0 2203513 0 0 Jennifer Schwarzmann treasurer/secretary 0 232495 0 40880 0 47953 0 7950 0 19309 0 348587 0 0 Wilma AS Rowe MD Director 0 624406 0 232369 0 168202 0 15525 0 32067 0 1072569 0 0 Christopher Thomaskutty Director 0 449632 0 192310 0 67168 0 10350 0 33949 0 753409 0 0 Marcella Bailey Director 0 200426 0 27256 0 43525 0 8518 0 19015 0 298740 0 0 Claudine Schiro-Baker Director 0 320530 0 85168 0 80295 0 14740 0 33949 0 534682 0 0 Mary B Coyne Director 0 160061 0 17690 0 33000 0 6103 0 568 0 217422 0 0 Michael Mullen Director 0 244976 0 55312 0 83028 0 11350 0 33949 0 428615 0 0 Kevin M Audlin MD Physician 644907 0 932526 0 0 0 15525 0 34253 0 1627211 0 0 0 Joseph J Ciotola MD Physician 1616292 0 679818 0 0 0 14375 0 19319 0 2329804 0 0 0 Dwight D Im MD Physician 1924678 0 2266296 0 0 0 20700 0 30346 0 4242020 0 0 0 Charles Park MD Physician 788086 0 1206349 0 0 0 20700 0 34253 0 2049388 0 0 0 John-paul Rue Physician 767998 0 871391 0 0 0 10350 0 34253 0 1683992 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION RELIED ON A RELATED ORGANIZATION AND THAT RELATED ORGANIZATION USED THE FOLLOWING METHODS TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: 1. COMPENSATION COMMITTEE; 2. INDEPENDENT COMPENSATION CONSULTANT; 3. COMPENSATION SURVEY OR STUDY; 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Schedule J, Part I, Line 7 Non-fixed payments TO HELP INSURE THAT PHYSICIAN SALARIES ARE CONSISTENT WITH FAIR MARKET VALUE AND TO MINIMIZE THE CORPORATION'S FINANCIAL RISK WITH RESPECT TO OPERATING ITS PHYSICIAN ENTERPRISE, THE SALARIES PAID TO CERTAIN PHYSICIANS ARE BASED ON PHYSICIAN PRODUCTIVITY AS MEASURED BY PROFESSIONAL FEE REVENUE GENERATED THROUGH PATIENT CARE SERVICES PROVIDED DIRECTLY BY THE PHYSICIANS. BECAUSE THE METHODOLOGY IS BASED ON REVENUE, WE THOUGHT IT WAS APPROPRIATE TO ANSWER QUESTION 7 ON SCHEDULE J AFFIRMATIVELY AND DESCRIBE THE MODEL. Form 990, Part III, Line 4a SPPS's physicians include the radiologists and pathologists who provide imaging and clinical laboratory services to patients of Mercy's acute care hospital. In addition, SPPS employs a number of highly trained intensivists who provide services to patients in Mercy's intensive and critical care units, thereby improving the quality of care for Mercy's sickest patients. SPPS also employs many specialists and subspecialists who provide services in Mercy's outpatient clinics and in offices located throughout the state of Maryland. MHS has a long-term relationship with Healthcare for the Homeless, Inc. ("HCH"), an organization that provides healthcare services to homeless people, and SPPS physicians provide specialty care to HCH patients. SPPS physicians also provide the majority of on-call services for Mercy Medical Center and regularly provide services to patients referred by Mercy's emergency department who are uninsured or underinsured. SPPS has established a statewide collaboration with a number of other Maryland hospitals to provide gynecologic oncology services to patients of those hospitals through SPPS physicians, thereby providing a highly specialized service to women who reside in more remote areas of the state. In fiscal year 2013, a group of obstetricians that serve a large number of low-income patients joined SPPS. DURING FISCAL YEAR 2022, SPPS PROVIDED SEVERAL COMMUNITY BENEFIT ACTIVITIES. FIRST, SPPS PROVIDED CHARITY CARE TO PATIENTS SEEN BY SPPS PHYSICIANS. SECOND, SPPS INCURRED DIRECT UNREIMBURSED COSTS AS A RESULT OF PROVIDING PHYSICIAN SERVICES TO PATIENTS IN THE EMERGENCY DEPARTMENT OF MERCY MEDICAL CENTER. Finally, SPPS physicians undertake substantial disease and prevention research at an unreimbursed cost to SPPS. Many SPPS physicians participate in clinical research and in medical education. Form 990, Part VI, Line 15 THE ORGANIZATION'S BOARD HAS ADOPTED A COMPENSATION POLICY (THE "POLICY") FOR COVERED INDIVIDUALS. PURSUANT TO THE POLICY, A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS OF THE BOARD OF THE ORGANIZATION'S PARENT CORPORATION (MERCY HEALTH SERVICES, INC.) WAS ESTABLISHED TO REVIEW THE COMPENSATION OF ALL EMPLOYEES SPECIFIED AS HAVING A SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND WHO RECEIVE REMUNERATION FROM THE ORGANIZATION. THE COMPENSATION COMMITTEE IS ADVISED BY AN INDEPENDENT COMPENSATION CONSULTANT, WHICH OPINES TO THE COMPENSATION COMMITTEE THAT THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. THE OUTSIDE COMPENSATION CONSULTANT PROVIDES DATA OF COMPENSATION PROVIDED AT SIMILAR ORGANIZATIONS TO ENSURE THAT THE ORGANIZATION DOES NOT COMPENSATE IN EXCESS OF MARKET NORMS. MERCY HEALTH SERVICES, INC. (THE CORPORATION'S SOLE MEMBER) HAS A WRITTEN POLICY REGARDING THE REVIEW OF PHYSICIAN COMPENSATION TITLED "AMENDED AND RESTATED PHYSICIAN COMPENSATION REVIEW." THE POLICY APPLIES TO ALL MHS SUBSIDIARIES, INCLUDING THE CORPORATION, AND IT SETS OUT THE PROCESS AND PROCEDURES FOR ENSURING THAT PHYSICIAN COMPENSATION IS APPROPRIATELY REVIEWED AND DETERMINED TO BE CONSISTENT WITH FAIR MARKET VALUE. UNDER THE POLICY THE REVIEW AND DETERMINATION MUST BE DOCUMENTED IN WRITING. THE POLICY ADDRESSES INTERNAL REVIEWS THROUGH BENCHMARKING OF PHYSICIAN COMPENSATION AGAINST NATIONALLY RECOGNIZED COMPENSATION SURVEY DATA, THE USE OF INDEPENDENT COMPENSATION CONSULTANTS AND REVIEW BY THE MHS BOARD COMPENSATION COMMITTEE. THE POLICY FURTHER REQUIRES THAT ALL COMPENSATION REVIEWS BE PERFORMED IN ACCORDANCE WITH THE MHS CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 1b MERCY HEALTH SERVICES, INC. ("MHS"), A 501(C)(3) CORPORATION, IS THE SOLE MEMBER OF ST. PAUL PLACE SPECIALISTS, INC. ("SPPS"). MHS IS GOVERNED BY A 28-PERSON BOARD OF TRUSTEES, OF WHOM 21 ARE INDEPENDENT BOARD MEMBERS. THE BOARD OF DIRECTORS OF SPPS IS CURRENTLY MADE OF 5 DIRECTORS. THE PRESIDENT OF MHS SERVES AS AN EX OFFICIO MEMBER OF SPPS'S BOARD AND THE BALANCE OF THE SPPS BOARD MEMBERS ARE ELECTED BY, AND SUBJECT TO REMOVAL BY, THE BOARD OF TRUSTEES OF MHS. NONE OF THE MEMBERS OF THE SPPS BOARD ARE INDEPENDENT, IN THAT EACH OF THEM IS COMPENSATED AS AN EMPLOYEE EITHER OF SPPS OR A RELATED ORGANIZATION LISTED IN SCHEDULE R, PART II. Form 990, Part VI, Line 6 Classes of members or stockholders MERCY HEALTH SERVICES, INC. ("MHS"), A 501(C)(3) CORPORATION, IS THE SOLE MEMBER OF ST. PAUL PLACE SPECIALISTS, INC. ("SPPS"). Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE PRESIDENT OF MHS SERVES AS AN EX OFFICIO VOTING MEMBER OF THE BOARD OF DIRECTORS OF SPPS. AS THE MEMBER OF SPPS, THE BOARD OF TRUSTEES OF MHS ELECTS ALL OF THE OTHER MEMBERS OF THE BOARD OF SPPS. WITH THE EXCEPTION OF THE EX OFFICIO BOARD MEMBER, ALL OF THE SPPS BOARD MEMBERS SERVE AT THE PLEASURE OF THE BOARD OF TRUSTEES OF MHS AND ARE SUBJECT TO REMOVAL BY THE MHS BOARD. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BOARD OF TRUSTEES OF MHS EXERCISES AUTHORITY OVER SPPS THROUGH ITS RIGHT TO APPOINT AND REMOVE SPPS BOARD MEMBERS. IN ADDITION, MHS, AS THE MEMBER, IS RESPONSIBLE FOR THE FOLLOWING ACTIONS: A) TO APPOINT MEMBERS TO SPPS'S BOARD OF DIRECTORS; B) TO REVIEW AND APPROVE OR DISAPPROVE THE STRATEGIC PLAN, ANNUAL BUDGET AND THE ANNUAL OPERATING GOALS AND OBJECTIVES OF SPPS AS RECOMMENDED TO MHS BY SPPS'S BOARD OF DIRECTORS; C) TO EVALUATE THE PERFORMANCE OF SPPS'S BOARD OF DIRECTORS, OFFICERS, AND OPERATING MANAGEMENT; D) TO REMOVE BOARD MEMBERS OF SPPS IN ITS DISCRETION AT ANY TIME; E) TO APPROVE THE MISSION AND VISION THAT GOVERN SPPS'S OPERATIONS; AND F) TO HAVE ULTIMATE RESPONSIBILITY FOR SPPS'S QUALITY ASSURANCE, PERFORMANCE IMPROVEMENT, UTILIZATION REVIEW AND RISK MANAGEMENT. THE FOLLOWING ACTIONS REQUIRE THE APPROVAL OF AND AFFIRMATIVE CORPORATE ACTION BY MHS: A) ANY DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF SPPS'S ASSETS, DISSOLUTION, LIQUIDATION, WINDING UP OR ABANDONMENT OF SPPS; B) ANY AMENDMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS OF SPPS; C) ANY BORROWING OR LENDING BY SPPS OR THE ISSUANCE OF ANY GUARANTEE BY SPPS IN AN AMOUNT IN EXCESS OF AN AMOUNT SPECIFIED BY MHS FROM TIME TO TIME; D) ANY MERGER, CONSOLIDATION OR INSTITUTIONAL AFFILIATION WITH ANY OTHER CORPORATION OR OTHER ENTITY; AND E) THE PURCHASE OR SALE OF ASSETS FOR AN AMOUNT IN EXCESS OF AN AMOUNT SPECIFIED FROM TIME TO TIME BY MHS. ULTIMATELY, THE CORPORATION IS CONTROLLED BY MHS'S 29-PERSON COMMUNITY BOARD, WHICH INCLUDES 21 INDEPENDENT DIRECTORS AS NOTED ABOVE. Form 990, Part VI, Line 11b Review of form 990 by governing body MERCY HEALTH SERVICES, INC. ("MHS"), THE SOLE PARENT OF THE CORPORATION, HAS A POLICY WHICH REQUIRES THE CORPORATION'S 990 TO BE MADE AVAILABLE FOR REVIEW BY THE MHS BOARD AND/OR THE MHS BOARD EXECUTIVE COMMITTEE PRIOR TO ITS FILING. AT ITS board MEETING, MHS BOARD EXECUTIVE COMMITTEE MEMBERS RECEIVED A COPY OF THE CORPORATION'S DRAFT FORM 990. THE MHS CFO PROVIDED A POWER POINT PRESENTATION REGARDING THE DRAFT AND THERE WAS AN OPPORTUNITY FOR QUESTIONS AND DISCUSSION. FOLLOWING FURTHER REVISION OF THE DRAFT 990 AND PRIOR TO ITS FILING, IT WAS MADE AVAILABLE IN FINAL FORM TO ALL MEMBERS OF THE MHS BOARD AND THE CORPORATION'S BOARD FOR THEIR REVIEW. ANY ADDITIONAL COMMENTS/QUESTIONS FROM BOARD MEMBERS ARE RESPONDED TO PRIOR TO FILING THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy MHS HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT COVERS MHS AND ALL OF ITS DIRECT AND INDIRECT SUBSIDIARIES. THE INDIVIDUALS COVERED UNDER THE POLICY INCLUDE ALL TRUSTEES, DIRECTORS, OFFICERS (INCLUDING ALL SENIOR AND EXECUTIVE VICE PRESIDENTS) AND MEMBERS OF ANY COMMITTEE WITH BOARD-DELEGATED POWERS. UNDER THE POLICY, EACH SUCH PERSON IS REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM REGARDING BUSINESS RELATIONSHIPS THAT HE OR SHE, OR ANY FAMILY MEMBER, HAS WITH ANY OTHER ORGANIZATION THAT DOES BUSINESS WITH MHS OR ITS SUBSIDIARIES AND RELATIONSHIPS BETWEEN AND AMONG OFFICERS, TRUSTEES AND DIRECTORS. THE COMPLETED DISCLOSURE FORMS ARE REVIEWED BY THE MHS BOARD CHAIR AND BY THE MHS CEO OR A DESIGNEE. IN ADDITION TO THE ANNUAL DISCLOSURE, ANY PERSON WHO IS COVERED BY THE CONFLICT OF INTEREST POLICY HAS AN ONGOING OBLIGATION TO DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT TO THE BOARD OR THE BOARD COMMITTEE IN WHICH THE MATTER ARISES. FOLLOWING THE DISCLOSURE, THE PERSON MAY MAKE A PRESENTATION, BUT MUST THEN LEAVE THE MEETING AND THE OTHER MEMBERS OF THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER A CONFLICT EXISTS. UNDER THE POLICY, A CONFLICT OF INTEREST EXISTS WHEN AN INDIVIDUAL'S OWN PERSONAL INTERST WOULD, OR MAY, INTERFERE WITH HIS OR HER IMPARTIALITY REGARDING THE MATTER. IF A CONFLICT EXISTS, THE PERSON MAY NOT BE PRESENT DURING DELIBERATIONS ON THE MATTER OR VOTE ON IT. THE BOARD OR COMMITTEE, AFTER CONDUCTING SUCH ADDITIONAL DUE DILIGENCE AS IT DETERMINES IS APPROPRIATE, SHALL MAKE A DECISION ON THE MATTER BASED UPON WHETHER THE PARTICULAR PROPOSAL IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS OF THE ORGANIZATION, ITS CONFLICTS OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances write off intercompany accounts - 71654026; Total - 71654026; Form 990, Part XII, Line 2c Change of oversight process or selection process The process has not changed from the prior year. TERESA HOFFMAN MD AND ASSOCIATES LLC 301 St Paul Place baltimore MD 21202 522154405 obgyn services MD 6380506 1329561 spps EMERGENCY PHYSICIANS SPPS 301 St Paul Place baltimore MD 21202 471384054 EMERGENCY ROOM MEDICAL SERVICES MD 5734222 0 spps NEUROSURGICAL SPECIALTY SERVICES LLC 301 St Paul Place baltimore MD 21202 473421551 NEUROSURGERY SERVICES MD 3598312 -16403694 spps MERCY HEALTH SERVICES INC 301 ST PAUL PLACE BALTIMORE MD 21202 522173382 SUPPORT MD 501(c)(3) Type III-FI na false MERCY MEDICAL CENTER INC 301 ST PAUL PLACE BALTIMORE MD 21202 520591658 HOSPITAL MD 501(c)(3) 3 na false MERCY HEALTH FOUNDATION 301 ST PAUL PLACE bALTIMORE MD 21202 522173656 FOUNDATION MD 501(c)(3) 7 na false MARYLAND FAMILY CARE INC 301 ST PAUL PLACE bALTIMORE MD 21202 522046586 PHYSICIANS MD 501(c)(3) 3 na false STELLA MARIS INC 2300 DULANEY VALLEY RD TIMONIUM MD 21093 521419602 NURSING HOME MD 501(c)(3) 10 na false VASCULAR SPECIALTY SERVICES INC 301 St Paul Place BALTIMORE MD 21202 521995474 MEDICAL PRACTICE MD NA C Corporation false false false false false false false false false false false true false false false true true true false true